Notice

Appealing a tax credits decision at a tribunal

You can appeal to a tribunal if HM Revenue and Customs (HMRC) didn’t change their decision when you asked for a mandatory reconsideration.

Coronavirus – appealing to the tribunal

If possible, a tribunal judge will assess your case without a hearing. Instead they’ll make a decision based only on the documents. Send any evidence you have to the tribunal as soon as possible – for example medical evidence.

If the judge assesses your case based on the documents, they’ll send you a ‘provisional decision’. If you don’t agree with the provisional decision, tell the tribunal you want a hearing instead. You can find the contact details of your tribunal on GOV.UK.

If there has to be a hearing, the tribunal might suggest a phone call or video conference.

Tell the tribunal as soon as possible if you will find it difficult to have a remote hearing. For example, tell them if you don’t have the equipment for a conference call. You can find the contact details of your tribunal on GOV.UK.

The tribunal is independent of HMRC and overseen by a judge. The judge will look at your evidence and hear what you have to say. They’ll also look at any evidence from HMRC and then make a decision.

When you should appeal to a tribunal

You should appeal to a tribunal if, after reading the reasons on the ‘mandatory reconsideration notice’, you still think:

you’ve been paid the wrong amount

you’ve been wrongly refused tax credits

your tax credits shouldn’t have been stopped

you were paid the correct amount and HMRC wrongly thinks you’ve had an overpayment

The mandatory reconsideration notice is the letter from HMRC with ‘About your mandatory reconsideration’ written at the top. You’ll need to send a copy of this notice when you ask for an appeal.

The tribunal could decide to reduce your tax credits even more or increase your overpayment. For example, if your tax credits have stopped and there’s evidence they should have stopped even earlier.

You should be sure you have a good chance of getting your tax credits increased or your overpayment cancelled before you ask for an appeal. If you’re not sure, visit your nearest Citizens Advice for help.

Getting specialist help

You can get help from a Citizens Advice adviser at any point in the appeals process. They can help you:

The tribunal will extend the time you have to appeal if HMRC agrees you had a good reason. Even if HMRC doesn’t agree, the tribunal will extend the time if they think it was unfair of HMRC not to give you an extension.

Filling in the appeal form

To ask for an appeal you’ll need to fill in the appeal form on the HMCTS website - then print and post it. The form guides you through what to include, but if you’re not sure about anything, contact your nearest Citizens Advice. An adviser can help you fill in the form.

You can ask for an appeal by writing to HMCTS, but it’s better to use the form as it’s easier to include all the information HMCTS need.

If you ask for an appeal in writing, write ‘Appeal’ at the top of your letter and include:

your full name

your National Insurance number

the date at the top of your mandatory reconsideration notice

HMRC should pass on any evidence you gave them for your mandatory reconsideration to the tribunal service. You don’t need to send it again with your appeal form or letter.

HMCTS will send you a copy of all the evidence they’ve received - called an ‘appeal bundle’. It’s important to check this has all the evidence you gave HMRC. If anything is missing, you should send it to HMCTS - explaining that HMRC failed to send it to HMCTS.

You can send evidence to HMCTS up to 1 month after you get the appeal bundle. If you miss this deadline, explain why when you send the evidence and HMCTS might extend the deadline.

If you want to reopen a cancelled appeal

An appeal can be cancelled - known as ‘struck out’ - if you fail to do something HMCTS asks for, like sending them a certain document. HMCTS will write to warn you that your appeal is in danger of being cancelled - to give you a chance to stop it.

You can ask to have a cancelled appeal looked at again - known as getting an appeal ‘reinstated’. Write to HMCTS and include:

your full name and address

your National Insurance number

the decision you’re appealing

the date your appeal was cancelled

why you failed to do something HMCTS asked for

why you think your appeal should be looked at again

You should write no more than 1 month after HMCTS wrote to tell you about the cancellation. If you need this time extended, explain in your letter why you missed the 1 month deadline.

HMCTS won’t agree to look at your appeal again if:

they struck out your appeal because you didn’t cooperate with them

they’ve already told you your appeal won’t be successful

Explaining why you’re appealing

The most important part of the form is ‘Section 5: About your appeal’. In this box you need to give the specific reasons why you disagree with the decision.

Use your decision letter and mandatory reconsideration notice to list each of the statements you disagree with and why. Give facts and examples - and mention the evidence you’ve sent to HMRC to support what you’re saying. You can use the same examples and evidence as for your mandatory reconsideration.

Going to the appeal hearing

Section 6 of the appeals form will ask if you want to be there when the judge considers your appeal - known as an ‘oral hearing’.

It’s always better to go to the hearing, if you can. You’ll have more opportunity to put your case forward and can answer any questions the judge might have.

You can take your representative with you, if you have one. Or you can ask someone to go with you for moral support.

If you ask for the hearing to be done without you - called a ‘paper hearing’ - you’ll miss out on being able to tell the tribunal about your case. You’ll have a much better chance of success if you go to the hearing in person.

Sending the appeal form

Send the completed form to HMCTS by Royal Mail Signed For and keep the receipt - you might need prove when you posted it and when it arrived.

HMCTS Appeals CentrePO Box 1203 BradfordBD1 9WP

HMCTS will check the form and then ask HMRC for their response within 28 days.

HMCTS will send you:

a copy of HMRC’s response

information about what happens next

details of when and where the hearing will be (if you’ve asked for an oral hearing, rather than a paper one)

Finding out the tribunal’s decision

You’ll be sent a letter explaining the tribunal’s decision, even if you went to the tribunal.

If you go to the hearing, you’ll usually be told the tribunal’s decision there. If the judge needs longer to decide, they’ll write to tell you their decision.

If you disagree with the tribunal’s decision

You might be able to appeal to an upper tribunal. An adviser can help you decide if you should appeal further and can help you prepare your appeal. Contact your nearest Citizens Advice to get an appointment.